Required information [The following information applies to the questions displayed below. In 2018, the Westgate Construction Company entered into a contract to construct a road for Santa Clara County for $10,000,000. The road was completed in 2020. Information related to the contract is as follows: 2019 $2,542,000 $3,772,000 2, 074,600 1,886,000 2, 020,000 4,294,000 3,686,000 1,810,000 3,800,000 4,390,000 2018 2020 Cost incurred during the year Estimated costs to complete as of year-end Billings during the year Cash collections during the year 5, 658,000 Westgate recognizes revenue over time according to percentage of completion. 2-a. In the journal below, complete the necessary journal entries for the year 2018 (credit "Various accounts" for construction cost incurred) 2-b. In the journal below, complete the necessary journal entries for the year 2019 (credit Various accounts" for construction cost incurred) 2-c. In the journal below, complete the necessary journal entries for the year 2020 (credit "Various accounts" for construction cost incurred)